A disclosure technique that conveys information to the users of financial statements by means of a disclosure placed emphatically in the body of a financial statement instead of a note or supporting schedule where it is more likely to go unnoticed. Parenthetical explanations are appended to the relevant caption in the statement of financial position.

An example is:

Common stock (CU 15 par value, 100,000 shares authorized, 60,000 shares issued)